NATIXIS -2020 Universal Registration Document

FINANCIAL DATA Consolidated financial statements and notes

Note 7

Notes to the balance sheet

7.1

Financial assets and liabilities at fair value through profit and loss

7.1.1

Financial assets at fair value through

profit or loss The table below shows the breakdown of financial assets at fair value through profit and loss by instrument type. Financial instruments that must be measured at fair value through profit or loss include debt instrumentsand non-SPPI loans (for which the classification criteria are provided in Note 5.1.2), and equity instruments that we have opted not to recognize in equity.

These assets and liabilities are measured at fair value at the reporting date, with changes in fair value, including interest, recognized in the income statement under “Net gains or losses on financial instruments at fair value through profit and losse”,xcept for: interest on hedging derivativesand non-SPPI instrumentsrecorded V as interest income and expenses in the income statement; and changes in fair value attributable to own credit risk on financial V liabilities designatedat fair value through profit or loss, recorded in other comprehensiveincome as “Revaluationof own credit risk on financial liabilities at fair value through profit or loss”.

31/12/2020

31/12/2019*

Financial assets to be

Financial assets designated

Financial assets to be

Financial assets designated under the fair value option (b)

valued at fair value through profit or loss (a)

Financial assets held for trading

Financial assets held for trading

valued at fair value through profit or loss (a)

under the fair value option (b)

Total

(in millions of euros)

Total

Note

5.1.1.1

5.1.1.1

Securities

51,565 18,833

2,437 1,703

21 21

54,023 20,556

51,164 15,004

2,700 1,865

43 43

53,907 16,912

5

Debt instruments Other equity instruments issued Financing against reverse repos (c) Loans and receivables

33,467

36,160

835

0

36,995

32,733

734

0

80,113

80,113

89,971

89,971

2,933

1,931

2 2 0

4,867

4,612

1,715

2 2 0

6,329 1,014 5,315

Banks

0

963 969

966

13

999 716

Customers

2,932

3,901

4,599

Derivatives not eligible for hedge accounting (c) * Security deposits paid

53,664 17,711 205,986

0 0

0 0

53,664 17,711

52,792 17,715 216,254

0 0

0 0

52,792 17,715

TOTAL 45 220,714 The criteria for classifying financial assets at fair value through profit or loss if they do not meet the SPPI criterion used by Natixis are provided in Note 5.1.2. (a) Only in the case of an accounting mismatch as defined by IFRS 9 (see Note 5.1.5). (b) The information presented takes into account the impact of offsetting carried out in accordance with IAS 32 (see Note 7.3). (c) Amounts restated in relation to the financial statements published in 2019 (see Note 5.4). * 4,368 23 210,378 4,415

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2020